Accounting irregularities and failure to deliver : an examination of the relationship between naked short sales and restatements
Year of publication: |
2014
|
---|---|
Authors: | Boyd, Naomi E. ; Hibbert, Ann Marie ; Pavlova, Ivelina |
Published in: |
Managerial finance. - Bingley : Emerald Group Publishing Limited, ISSN 0307-4358, ZDB-ID 750561-9. - Vol. 40.2014, 8, p. 770-786
|
Subject: | Financial statements | Financial markets | Fails-to-deliver | Naked short selling | Accounting restatements | Leerverkauf | Short selling | Jahresabschluss | Financial statement | Finanzmarktregulierung | Financial market regulation | Rechnungswesen | Accounting | Wertpapierhandel | Securities trading | Bilanzpolitik | Accounting policy | Finanzmarkt | Financial market |
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